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LIN-PIA-IMD-MEA-QTY-ALI-DTM-FTX-SG27-SG28-SG29-SG30-SG31-SG33-SG34-SG35-SG39 |
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TAX-MOA |
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Duty/tax/fee details |
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Function: |
To specify relevant duty/tax/fee information. |
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* |
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Duty or tax or fee function code qualifier |
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Duty/tax/fee type |
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R |
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Duty or tax or fee type name code |
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R |
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Duty/tax/fee account detail |
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Duty or tax or fee account code |
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N |
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Duty or tax or fee assessment basis value |
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N |
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Duty/tax/fee detail |
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Duty or tax or fee rate code |
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N |
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Code list identification code |
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N |
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Code list responsible agency code |
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N |
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Duty or tax or fee rate |
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VAT rate applicable on line level if different from heading section. |
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Duty or tax or fee category code |
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R |
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VAT category line level |
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The actual VAT category for items or services. |
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Indication of the VAT Type: Standard Rate, Exempt from tax, Outside scope of tax. |
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S |
= |
Standard rate |
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Z |
= |
Zero rated goods |
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E |
= |
Exempt from tax |
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AC |
= |
Value Added Tax (VAT) not now due for payment |
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G |
= |
Free export item, tax not charged |
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Segment status by country: |
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R |
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This segment is used to specify duty/tax/fee details for the line item identified in LIN. Specification of tax rate (data element 5278) and its qualifier (data elements 5305) is mandatory if the invoice contains tax. Specification of tax rate (data element 5278) and its qualifier (data element 5305) is even mandatory if the tax rate is 0%. |
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